作　　者： ;

机构地区： 暨南大学

出　　处： 《审计与经济研究》 2018年第5期78-88,共11页

摘　　要： 十九大提出要深化国有企业改革,加快发展混合所有制经济。基于2007—2015年我国A股上市公司数据,从企业环境表现的视角研究国有企业进行民营化改革的非经济性后果。研究发现,国有企业民营化后,企业的环境表现会有所下降,但这种现象只在政府环保补贴少的企业和环境监管力度弱的地区中存在。上述研究从环境表现的视角提供了国有企业民营化改革后果的经验证据,对丰富国有企业民营化改革的认识、更好地完善民营化企业的环境治理具有借鉴意义。 Deepening the reform of state-owned enterprises and accelerating the development of the mixed ownership economy has become the highlights of the new round of state-owned enterprises reform.Based on the data of A-share listed companies in China from 2007 to 2015,this paper uses the exogenous events of privatization to compare the environmental performance of state owned enterprises and private enterprises on the basis of solving the endogenous problems.The results show that after the privatization of state-owned enterprises,the performance of the corporate environment has deteriorated.However,increasing environmental subsidies and improving environmental regulation will reduce this negative impact.This paper examines its impact on the environmental performance of enterprises,which is of great significance for further deepening the privatization reform of state-owned enterprises and further improving the corporate governance of privatized enterprises.

关 键 词： 民营化 企业环境表现 环保补贴 环境监管 双重差分模型 倾向得分匹配法 制度变迁理论

分 类 号： [F276]

领　　域： []